The Tax Risk Hiding in “Due From”
How informal owner advances and related-party transfers become tax problems. Most closely held business owners do not call their enrolled agent before moving money. They transfer funds... Alexander Jones, EA
It Should Not Stop at Continuing Education Credits: The Importance of Investing in Training and Development for Tax Professionals
Hearing “lifelong learners” typically results in some eye-rolling; we already did the whole “school thing." As a former educator who spent 12 years reliving middle school, I can easily explain the importance of educati... Blake Fisher
Professional Standards Matter More Than Ever
Despite the majority of Washington’s attention being on the midterm elections, there remains strong b... Michelle McCaughey, Thad Inge, Samantha Ford
What Is a Political Action Committee and Why It Matters
When Congress considers changes to the tax code, Internal Revenue Service (IRS) funding, or tax administration, decisions are influenced by more than policy papers and testimony. They are also shaped by relationships that are built over time through conversations between legislators... Megan Killian
Internal Revenue Service Authorization in Practice: The Form 2848 and Form 8821 Errors That Leave Practitioners Without Authority to Act
An Internal Revenue Service (IRS) notice arrives for a client with a balance due. At intake, the practitioner filed Form 8821 rather than Form 2848—signed, recorded on the Centralized Authoriz... Forrest Baumhover, EA
Not Every Internal Revenue Service Letter Is an Audit: Representing Individual Taxpayers in Underreporter and Correspondence Examination Matters
Most individual taxpayers who hear from the Internal Revenue Service (IRS) never sit across a table from an examiner. They open an envelope. What that envelope contains may come from either of two distinct compliance programs, and the d... Anish Sanghi, EA
When Tax Compliance Becomes an Immigration Issue
How Enrolled Agents Can Help Clients Navigate Naturalization, Good Moral Character, and N-336 Appeals.* On July 4, 2026, the United States marked the 250th anniversary of the Declaration of Independence.iJose Delgado, EA, NTPI Fellow®
Occupying an Empty Chair
Most taxpayers face the Internal Revenue Service (IRS) at a disadvantage. The agency has the return, account history, notice codes, procedural rules, and the machinery to take the next step. The taxpayer usually has just a poorly worded letter and a de... Jeremy Wells, EA, CPA
Jack Mao, EA
Where do you reside? San Francisco, California What got you involved in the tax profession? Trying to set up elaborate tax strategies for my small business on my own as an overzealous youngster pre-ChatGPT days (and to help with... Jack Mao, EA
New Beginnings, New Opportunities
I have always viewed the fall season as a time of new beginnings. It is when students return to the classroom, families settle back into their routines, and many of us return to work after a well-earned summer break. It is also an ideal time to reflect on where... Emily Aprea, EA